[Adopted 6-5-1991]
When used in this article, the following terms shall mean:
ACTIVE ANNUAL MEMBER
A member who is not a life member but who enjoys full club privileges as distinguished from the privileges enjoyed by a person holding a nonresident membership, an associate membership or other partial or restricted membership.
ADMISSION CHARGE
The amount paid for admission, including any service charge and any charge for entertainment or amusement or for the use of facilities therefor.
AMUSEMENT CHARGE
Any admission, charge, dues or charge of a roof garden, cabaret or other similar place.
CHARGE OF A ROOF GARDEN, CABARET OR OTHER SIMILAR PLACE
Any charge made for admission, refreshment, service or merchandise at a roof garden, cabaret or other similar place.
DRAMATIC OR MUSICAL ARTS ADMISSION CHARGE
Any admission charge paid for admission to a theatre, opera house, concert hall or other hall or place of assembly for a live dramatic, choreographic or musical performance.
DUES
Any dues or membership fee, including any assessment, irrespective of the purpose for which made, and any charges for social or sports privileges or facilities, except charges for sports privileges or facilities offered to members' guests which would otherwise be exempt if paid directly by such guests.
HONORARY MEMBER
A membership granted in a social or athletic club without payment of dues which may provide full or partial club privileges.
INITIATION FEE
Any payment, contribution or loan required as a condition precedent to membership, whether or not such payment, contribution or loan is evidenced by a certificate of interest or indebtedness or share of stock, and irrespective of the person or organization to whom paid, contributed or loaned.
LESSOR
Any person who is the owner, licensee or lessee of any place of amusement or roof garden, cabaret or other similar place which he leases, subleases or grants a license to use to other persons who make amusement charges or admission charges.
PATRON
Any person who pays an amusement charge or who is otherwise required to pay the tax imposed under such § 166-23.
PERSON
Includes an individual, partnership, society, association, joint-stock company, corporation, estate, receiver, trustee, assignee, referee and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of the foregoing.
PLACE OF AMUSEMENT
Any place where any facilities for entertainment, amusement or sports are provided.
RECIPIENT
Any person who collects or receives or is under a duty to collect an amusement charge.
ROOF GARDEN, CABARET OR OTHER SIMILAR PLACE
Any roof garden, cabaret or other similar place which furnishes a public performance for profit, but not including a place where merely live dramatic or musical arts performances are offered in conjunction with the serving or selling of food, refreshment or merchandise, so long as such serving or selling of food, refreshment or merchandise is merely incidental to such performances.
SOCIAL OR ATHLETIC CLUB
Any club or organization of which a material purpose or activity is social or athletic.
On and after March 1, 1992, there is hereby imposed and there shall be paid a tax of 3% upon the following:
A. 
Any admission charge where such admission charge is in excess of $0.10 to or for the use of any place of amusement in this taxing jurisdiction, except charges for admission to race tracks, boxing, sparring or wrestling matches or exhibitions which charges are taxed under the laws of this state except tax imposed by Article 28 of the Tax Law of the State of New York, or dramatic or musical arts performances, or motion-picture theaters, and except charges to a patron for admission to or use of facilities for sporting activities in which such patron is to be a participant, such as bowling alleys and swimming pools. For any person having the permanent use or possession of a box or seat or a lease or a license, other than a season ticket, for the use of a box or seat at a place of amusement, the tax shall be upon the amount for which a similar box or seat is sold for each performance or exhibition at which the box or seat is used or reserved by the holder, licensee or lessee and shall be paid by the holder, licensee or lessee.
B. 
The dues paid to any social or athletic club in this taxing jurisdiction if the dues of an active annual member, exclusive of the initiation fee, are in excess of $10 per year, and on the initiation fee alone, regardless of the amount of dues, if such initiation fee is in excess of $10, except that the tax shall not apply to a fraternal society, order or association operating under the lodge system or any fraternal association of students of a college or university. Where the tax on dues applies to any such social or athletic club, the tax shall be paid by all members, other than honorary members, thereof regardless of the amount of their dues and shall be paid on all dues or initiation fees for a period commencing on or after March 1, 1992. In the case of a life membership, the tax shall be upon the amount paid as life membership dues; however, a life member, other than an honorary member, paying an annual sales tax based on the dues of an active annual member shall continue such payments until the total amount of such tax paid is equal to the amount of tax that would have otherwise been due had the tax been imposed at the time such paid life membership has been purchased and at the then-applicable rate.
C. 
The amount paid as charges of a roof garden, cabaret or other similar place in this taxing jurisdiction.
Except as otherwise hereinafter provided, the taxes imposed under § 166-23 shall be applicable to any admission to or the use of facilities of a place of amusement occurring on or after March 1, 1992, whether or not the admission charge has been paid prior to such date, unless the tickets were actually sold and delivered, other than for resale, prior to March 1, 1992, to a person attending the performance occurring on or after such date.
A. 
Except as otherwise provided in this section, any sale or amusement charge by or to any of the following or any use or occupancy by any of the following shall not be subject to the taxes imposed by this enactment:
(1) 
The State of New York or any of its agencies, instrumentalities, public corporations, including a public corporation created pursuant to agreement or compact with another state or Canada, or political subdivisions.
(2) 
The United States of America and any of its agencies and instrumentalities, insofar as it is immune from taxation.
(3) 
The United Nations or any international organization of which the United States of America is a member.
(4) 
Any corporation, association, trust or community chest, fund or foundation organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes or to foster national or international amateur sports competition, but only if no part of its activities involve the provision of athletic facilities or equipment, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda or otherwise attempting to influence legislation, except as otherwise provided in Subsection (h) of Section 501 of the United States Internal Revenue Code of 1954, as amended, and which does not participate in or intervene in, including the publishing or distributing of statements, any political campaign on behalf of any candidate for public office.
(5) 
A post or organization of past or present members of the Armed Forces of the United States, or any auxiliary unit or society of, or a trust or foundation for, any such post or organization:
(a) 
Organized in this state;
(b) 
At least 75% of the members of which are past or present members of the Armed Forces of the United States and substantially all of the other members of which are individuals who are cadets or are spouses, widows or widowers of past or present members of the Armed Forces of the United States or of cadets; and
(c) 
No part of the net earnings of which inures to the benefit of any private shareholder or individual.
(6) 
The following Indian nations or tribes residing in New York State: Cayuga, Oneida, Onondaga, Poospatuck, Saint Regis Mohawk, Seneca, Shinnecock, Tonawanda and Tuscarora.
(7) 
A not-for-profit corporation operating as a health maintenance organization subject to the provisions of Article 44 of the Public Health Law.
(8) 
Cooperative and foreign corporations doing business in this state pursuant to the Rural Electric Cooperative Law.
B. 
Except as provided in Subsection C of this section, any admissions all of the proceeds of which inure exclusively to the benefit of the following organizations shall not be subject to any of the taxes imposed under § 166-23:
(1) 
An organization described in Subsection A(4), (5) or (6) or Subsection A of this section.
(2) 
A society or organization conducted for the sole purpose of maintaining symphony orchestras or operas and receiving substantial support from voluntary contributions.
(3) 
National guard organizations.
(4) 
A police or fire department of a political subdivision of the state, or a voluntary fire or ambulance company or exclusively to a retirement, pension or disability fund for the sole benefit of members of a police or fire department or to a fund for the heirs of such members.
C. 
The exemption provided under Subsection B of this section shall not apply in the case of admissions to:
(1) 
Any athletic game or exhibition, unless the proceeds shall inure exclusively to the benefit of elementary or secondary schools or unless, in the case of an athletic game between two elementary or secondary schools, the entire gross proceeds from such game shall inure to the benefit of one or more organizations described in Subsection A(4) of this section; or
(2) 
Carnivals, rodeos or circuses in which any professional performer or operator participates for compensation, unless the entire net profit from such carnival, rodeo or circus shall inure exclusively to the benefit of an organization described in the Tax Law § 1116(a)(4) and such organization shall have as its charitable or educational purpose the operation of a school and of such a carnival, rodeo or circus.
D. 
Admission charges for admission to the following places or events shall not be subject to any of the taxes imposed under § 166-23:
(1) 
Any admission to agricultural fairs if no part of the net earnings thereof inures to the benefit of any stockholders or members of the association conducting the same; provided that the proceeds therefrom are used exclusively for the improvement, maintenance and operation of such agricultural fairs.
(2) 
Any admission to a home or garden which is temporarily open to the general public as part of a program conducted by a society or organization to permit the inspection of historical homes and gardens; provided that no part of the net earnings thereof inures to the benefit of any private stockholder or individual.
(3) 
Any admissions to historic sites, houses and shrines, and museums conducted in connection therewith, maintained and operated by a society or organization devoted to the preservation and maintenance of such historic sites, houses, shrines and museums; provided that no part of the net earnings thereof inures to the benefit of any private stockholder or individual.
The taxes imposed by this enactment shall be administered and collected by the State Tax Commission in the same manner as the taxes imposed under Article 28 of the Tax Law of the State of New York are administered and collected by such Commission. All of the provisions of said Article 28 relating to or applicable to the administration and collection of the taxes imposed by that Article shall apply to the taxes imposed by this enactment, including but not limited to §§ 1101, 1111 and 1131 through 1147, with the same force and effect as if those provisions had been incorporated in full into this enactment, except as otherwise provided in § 1250 of the Tax Law.
A. 
Net collections distributed to this taxing jurisdiction by the State Commission pursuant to § 1261 of the lox Law of the State of New York shall be paid into the treasury of this taxing jurisdiction, shall be credited to and deposited in the general fund thereof and shall be available for any City purpose. Expenditures from the proceeds of the taxes imposed by this enactment shall not be considered as part of the cost of government within the meaning of any limitation on expenditures contained in any general, special or local law applicable to this taxing jurisdiction.
B. 
As used in this section, "net collections" shall mean the moneys collected from the taxes imposed pursuant to this enactment, after deducting therefrom expenses of administration and collection and amounts refunded or to be refunded.
This enactment shall be construed and enforced in conformity with Articles 28 and 29 of the Tax Law of the State of New York, pursuant to which the same is enacted.
This enactment shall take effect on the first day of March 1992, except that certificates of registration may be filed with the State Tax Commission and certificates of authority to collect tax may be issued by the State Tax Commission prior to said date.